PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS TERHADAP BELANJA MODAL (STUDI PADA PEMERINTAH KOTA DI WILAYAH PROVINSI JAWA TIMUR)

Abstract

This research aimed to analyze and find out the effect of Local-owned Source Revenue, General Allocation Funds, and Specific Allocation Funds on the capital expenditure of Local Government in East Java province during 2016-2020. The capital expenditure is a local expenditure that needed to be considered as it relates to the infrastructure and general facilities development. Moreover, higher capital expenditure would facilitate the local government's performance. The research was quantitative. Furthermore, the data were secondary, in the form of Budget Realization Reports which were taken from the Audit Board of East Java province. The data analysis technique used multiple linear regression. Additionally, the result concluded that Local-owned Source Revenue had a positive effect on capital expenditure. However, General Allocation Funds did not affect capital expenditure. On the other hand, Specific Allocation Funds had a positive effect on the capital expenditure of the Local Government in East Java province.